Pengaruh Tarif Pajak Efektif dalam Melakukan Mediasi terhadap Pengaruh Profitabilitas dan Utang pada Perataan Laba
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung profitabilitas yang diproksikan dengan Return of Equity (ROE) dan utang yang diproksikan dengan Debt to Assets Ratio (DAR) terhadap perataan laba sekaligus memeriksa apakah tarif pajak efektif dapat memediasi hubungan tersebut. Sampel terdiri dari 32 perusahaan manufaktur dari industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020. Sampel diambil menggunakan teknik purposive sampling. Data dianalisis menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa profitabilitas mempengaruhi perataan laba dan tarif pajak efektif, utang mempengaruhi perataan laba namun tidak mempengaruhi tarif pajak efektif. Selain itu penelitian ini menunjukkan hasil bahwa tarif pajak efektif tidak dapat memediasi pengaruh antara profitabilitas dan utang terhadap perataan laba pada perusahaan industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020.
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DOI: http://dx.doi.org/10.35931/aq.v16i2.954
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